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Research
The department prides itself in providing a vibrant research atmosphere characterized by extensive collaboration and a shared goal of excelling through the production of cutting-edge research. For complete information on publications and impact, please refer to each faculty member’s profile.
- Research Resources - various accounting, MIS, economics, finance, and psychology resources
Research Highlights| Forthcoming Papers | Working Papers | Recent Publications | Books | Media Citations |
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- Roulstone, Darren, Ben-David, I., and M. Drake. (Forthcoming). “Acquirer Valuation and Acquisition Decisions: Identifying Mispricing using Short Interest.” Journal of Financial and Quantitative Analysis.
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- Altamuro, Jennifer. (Working Paper). “The Determinants of Synthetic Lease Financing and the Impact on the Cost of Future Debt.”
- Altamuro, Jennifer, John Gray, and Helen Zhang. (Work in Progress). “A Commitment to Quality: An Examination of Plant-Level Control Failures and Financial Reporting Weaknesses.”
- Altamuro, Jennifer, Rick Johnston, Shail Pandit, and Helen Zhang. (Working Paper). “Operating Leases and Credit Assessments”.
- Altamuro, Jennifer and Helen Zhang. (Working Paper). “The Financial Reporting of Fair Value Based on Model Inputs versus Market Inputs: Evidence from Mortgage Servicing Rights.”
- Beatty, Anne, Lin Cheng and Tzachi Zach. (Working Paper). “Special Items in Debt Contracts.”
- Beatty, Anne, Lin Cheng, and Helen Zhang. (Work in Progress). “Disclosure of Financial Constraints Risk”.
- Beatty, Anne, Scott Liao, and Jeff Yu. (Working Paper). “The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investment Efficiency.”
- Bonsall, S. (Working Paper). “The Informational Effects of Firm-Funded Certification: Evidence from the Bond Rating Agencies.”
- Bonsall, Sam and Zahn Bozanic. (Working Paper). “Ceteris Paribus? Variable Interest Entity (VIE) Consolidation under FIN 46R.”
- Bonsall, Sam, Zahn Bozanic and Paul Fischer. (Working Paper). “When is Soft Talk Informative?”
- Hamm, Sophia. (Working Paper). “The Effect of Exchange-Traded Funds on Stock Liquidity.”
- Hamm, Sophia, Kristian Allee, and Daniel Wangerin. (Working Paper). “Have Accounting Standards Affected M&A Deal Structure? Evidence from Earnouts and other Contingent Consideration Arrangements.”
- Hamm, Sophia, Michael Jung, and Clare Wang. (Working Paper). “Making Sense of One Dollar CEO Salaries.”
- Hamm, Sophia, Edward Li, and Jeffrey Ng. (Working Paper). “Management Earnings Guidance and Stock Price Crash Risk.”
- Roulstone, Darren, Michael Drake, and Jake Thornock. (Working Paper). “The Informativeness of Stale Financial Disclosures.”
- Roulstone, Darren, Michael Drake, and Jake Thornock. (Working Paper). “What Investors Want: Evidence from Investors’ Use of the EDGAR Database.”
- Roulstone, Darren, Michael Drake, Jared Jennings and Jake Thornock. (Working Paper). “The Mechanisms of Information Transfer.”
- Roulstone, Darren, Itzhak Ben-David, and Michael Drake. (Working Paper). “Acquirer Valuation and Acquisition Decisions: Identifying Mispricing using Short Interest.”
- Spires, Eric. (Working Paper). “Trade-Offs in Audit Testing.”
- Spires, Eric, Steven Schwartz, Richard Young and David Wallin. (Working Paper). “The Role of Commitment Devices in Management Control: An Experiment in Budgeting.”
- Spires, Eric, Steven Schwartz, and Richard Young. (Working Paper). “A Note on the Tax Benefits of Retirement Savings.”
- Spires, Eric, Steven Schwartz, David Wallin and Richard Young. (Working Paper). “The Behavioral Implications of Aggregation on Budget Approval Decisions.”
- Tian, Xiaoli. (Dissertation). “Does Real-Time Reporting Deter Strategic Disclosures by Management?”
- Tian, Xiaoli. (Working Paper). “Poison Pills as a Tax Loss Preservation Tool: Investor Reactions and Pricing of Deferred Tax Assets.”
- Tian, Xiaoli, Richard Cazier, Sonja Rego, and Ryan Wilson. (Working Paper). “Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?”
- Tian, Xiaoli, Richard Cazier, Sonja Rego, and Ryan Wilson. (Working Paper). “Impact of Financial Disclosure and Tax Aggressiveness on Unrecognized Tax Benefits.”
- Tian, Xiaoli, Dan Collins, and Paul Hribrar. (Working Paper). “The Confounding Effects of Operating Cash Flow Asymmetric Timeliness on the Earnings-Based Measure of Conditional Conservatism.”
- Tian, Xiaoli, Cristi Gleason, and Bruce Johnson. (Working Paper). “LIFO Liquidations: Earnings Management, Disclosure Channel, and Price Discovery.”
- Van Buskirk, Andrew. (Working Paper). “Volatility Skew, Earnings Announcements, and the Predictability of Crashes.”
- Wallin, David. (Working Paper). “Disclosure Flexibility and Performance Incentives: Experimental Tests.”
- Williams, David and Krishnagopal Menon. (Working Paper). “Audit Report Restrictions in Debt Covenants.”
- Wang, Xue, Aiyesha Dey, and Valeri Nikolaev. (Working Paper). “Disproportional Control Rights and the Bonding Role of Debt.”
- Wang, Xue, Yu Gao, Scott Liao. (Working Paper). “The Economic Impact of the Dodd-Frank Act on Systemically Important Financial Firms: Evidence from Market Reactions.”
- Wang, Xue, Grace Pownall, and Maria Vulcheva. (Working Paper). “Global Stock Exchanges' Mechanisms to Reduce Home Bias: Evidence from Euronext.”
- Wang, Xue, Grace Pownall, and Maria Vulcheva. (Working Paper). “Increasing Liquidity on Global Stock Exchanges: the Structure of Euronext.”
- Wang, Xue and Fred Tung. (Working Paper). “Bank CEOs, Inside Debt Compensation, and the Global Financial Crisis.”
- Young, Richard and Steven Schwartz. (Working Paper). “Discretion in Accounting.”
- Young, Richard, Anthony Meder, Steven Schwartz, and Ming Wu. (Working Paper). “An Endogenous View of Accounting for Liquidity Transformation and Bank Runs.”
- Young, Richard, Steven Schwartz, and Austin Sudbury. (Working Paper). “A Note on Aggregation in Budgeting.”
- Young, Richard, Steven Schwartz, Ulrike Denker, and C.J. Ward. (Working Paper). “Voluntary Disclosure and Perceptions of Fairness.”
- Zach, Tzachi, Daniel Cohen, Shail Pandit, and Charles Wasley. (Working Paper). “Measuring Real Activity Management.”
- Zach, Tzachi, Ohad Kadan, Leonardo Madureira, and Rong Wang. (Working Paper). “Sell-Side Benchmarks”.
- Zhang, Helen, Lin Cheng, and Scott Liao. (Working Paper). “The Differential Impact of Mandatory and Voluntary Disclosure on Firm Liquidity: Evidence from Smaller Reporting Companies.”
- Zhang, Helen, Somnath Das, and Pervin Shroff. (Working Paper). “Detection Controlled Prediction of Accounting Irregularities – Evidence from Channel Stuffing.”
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2013 2012 2011 2010 2009
2013
2012
- Williams, Dave and Steve Kaplan. “The Changing Relation between Audit Firm Size and Going Concern Reporting.” Accounting, Organizations and Society. 37.5 (2012): 322-341.
- Zach, Tzachi, Nicholas Dopuch, Raj Mashruwala, and Chandra Seethamraju. “The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models.” Journal of Accounting, Auditing and Finance. 27.3 (2012): 386-411.
- Zach, Tzachi, Ohad Kadan, Leonardo Maduiera, and Rong Wang. “Analysts’ Industry Expertise.” Journal of Accounting and Economics. 54.2 (2012): 95-120.
2011
- Arya, Anil and Brian Mittendorf. “Disclosure Standards for Vertical Contracts." RAND Journal of Economics. 42.3 (2011): 595-617.
- Arya, Anil and Brian Mittendorf. "Supply Chains and Segment Profitability: How Input Pricing Creates a Latent Cross-Segment Subsidy." The Accounting Review. 86.3 (2011): 805-824.
- Arya, Anil and Brian Mittendorf. "The Benefits of Aggregate Performance Metrics in the Presence of Career Concerns." Management Science 57.8 (2011): 1424-1437.
- Arya, Anil and Brian Mittendorf. "The Interaction between Corporate Tax Structure and Disclosure Policy." Annals of Finance. 7.4 (2011): 511-527.
- Beatty, Anne and Scott Liao. “Do Delays in Expected Loss Recognition Affect Banks’ Willingness to Lend?” Journal of Accounting and Economics. 52.1 (2011): 1-20.
- Dietrich, J. Richard. “Discussion of Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to their Customers’ Earnings.” Contemporary Accounting Research. 28.4 (2011): 1344-1348.
- Mittendorf, Brian and Volker Laux. “Board Independence, Executive Pay, and the Adoption of Pet Projects.” Contemporary Accounting Research. 28.5 (2011): 1467-1483.
- Muhanna, Waleed and Dale Stoel. "IT Internal Control Weaknesses and Firm Performance: An Organizational Liability Lens." International Journal of Accounting Information Systems. 12.4 (2011): 280-304.
- Muhanna, Waleed and J. Wolf. "Feedback Mechanisms, Judgment Bias and Trust Formation in Online Markets: An Experimental Investigation.” Decision Science. 42.1 (2011): 43-68.
- Raabe, William, J Everett, and C Hennig. "Planning Considerations When Converting a C Corporation to an LLC." Tax Adviser. 42.2 (2011).
- Roulstone, Darren. “Discussion of ‘Large-Sample Evidence of Firms’ Year-over-year MD&A Modifications’,” Journal of Accounting Research, 49.2 (2011): 347-357.
- Roulstone, Darren. “Discussion of ‘Intangible Investment and the Importance of Firm-Specific Factors in the Determination of Earnings’,” Review of Accounting Studies, 16.3 (2011): 574-586.
- Spires, Eric, Anthony Meder, Steven Schwartz, and Richard Young. “Structured Finance and Mark-to-Model Accounting: A Few Simple Illustrations.” Accounting Horizons. 25.3 (2011): 559-576.
- Van Buskirk, Andrew, Jonathan Rogers and Sarah L.C. Zechman. “Disclosure Tone and Shareholder Litigation.” The Accounting Review. 86.6 (2011): 2155-2183.
- Young, Richard, M. Jagannathan, J. Spizman, and S. Schwartz. “Accounting, Finance and Adverse Selection: Illustrations and Applications.” Journal of Accounting Literature. (2011).
- Zach, Tzachi, Daniel Cohen, Masako Darrough, and Rong Huang. “Warranty Reserve: Contingent Liability, Informational Signal, or Earnings Management Tool?” The Accounting Review, 86.2 (2011): 569-604.
- Zach, Tzachi, Shail Pandit, and Charles Wasley. “Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to their Major Customers’ Earnings Announcements.” Contemporary Accounting Research. 28.4 (2011): 1304-1343.
- Zach, Tzachi, Shail Pandit, and Charles Wasley. “The Effect of R&D Inputs and Outputs on the Relation between the Uncertainty of Future Operating Performance and R&D Expenditures.” Journal of Accounting, Auditing and Finance. 26 (2011): 121-144.
2010
- Arya, Anil, Hans Frimor, and Brian Mittendorf. "Discretionary Disclosure of Proprietary Information in a Multi-Segment Firm." Management Science. 56.4 (2010): 645-658.
- Arya, Anil and Brian Mittendorf. “Input Price Discrimination When Buyers Operate in Multiple Markets."The Journal of Industrial Economics. 58.4 (2010): 846-867.
- Arya, Anil and Brian Mittendorf. "The Effect of Earnings-Based Metrics on Vertical Efficiency.” Production and Operations Management. 19.4 (2010): 406-417.
- Beatty, Anne and Jennifer Altamuro. “How Does Internal Control Regulation Affect Financial Reporting?” Journal of Accounting and Economics. 49.1-2 (2010): 58-74.
- Beatty, Anne, Scott Liao, and Joe Weber. “Financial Reporting Quality, Private Information, Monitoring and the Lease-versus-Buy Decision.” The Accounting Review. 85.4 (2010): 1215-1238.
- Beatty, Anne, Scott Liao, and Joe Weber. “The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions.” Contemporary Accounting Research. 27.1 (2010): 17-47.
- Bozanic, Zahn. “Managerial Motivation and Timing of Open Market Share Repurchases.” Review of Quantitative Finance and Accounting. 34.4 (2010): 517-531.
- Hamm, Sophia, Brian Bushee, John Core, and Wayne Guay. “The Role of the Business Press as an Information Intermediary.” Journal of Accounting Research. 48.1 (2010): 1-19.
- Mittendorf, Brian. “The Role of Audit Thresholds in the Misreporting of Private Information, Review of Accounting Studies.” Review of Accounting Studies. 15.2 (2010): 243-263.
- Mittendorf, Brian, Qi Cheng, and Yun Zhang. “Endogenous Accounting Bias when Decision Making and Control Interact.” Contemporary Accounting Research. 27.4 (2010): 1063-1091.
- Muhanna, Waleed and Dale Stoel. "How Do Investors Value IT? An Empirical Investigation of the Value Relevance of IT Capability and IT Spending Across Industries." Journal of Information Systems. 24.1 (2010): 43-66.
- Raabe, William, J Everett, and C Hennig. "Case Studies Book-Tax Differences in the Classroom." Tax Adviser. August 2010.
- Raabe, William, J Everett, and C Hennig. "Converting a Corporation into an LLC." Journal of Taxation. August 2010.
- Raabe, William, J Everett, and C Hennig. "Roth Conversion Not Always the Best Idea." Journal of Accountancy. 2010.
- Spires, Eric, Anthony Nikias, Steven Schwartz, Jim Wollscheid, and Richard Young. “The Effects of Aggregation and Timing on Budgeting: An Experiment.” Behavioral Research in Accounting. 22.1 (2010): 67-83.
- Wang, Xue. “Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre- and Post- Sarbanes-Oxley Periods.” Journal of Accounting Research. 48.4 (2010): 885-920.
- Wang, Xue, R. Bushman, and Z. Dai. “Risk and CEO Turnover.” Journal of Financial Economics. 96 (2010): 381-398.
- Wang, Xue, E. Engel, and R. Hayes. “Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process.” Journal of Accounting and Economics. 49.1-2 (2010): 136-154.
- Williams, David and Krishnagopal Menon. “Investor Reaction to Going Concern Audit Reports.” The Accounting Review. 85.6 (2010): 2075-2105.
- Young, Richard. Discussion of “Flattening the Organization: The Effect of Organizational Reporting Structure on Budgeting Effectiveness.” Review of Accounting Studies. 15.3 (2010): 503-536.
- Young, Richard, Anthony Nikias and Steven Schwartz. “A Note on Bundling Budgets to Achieve Management Control.” Journal of Accounting Education. 27.3 (2010): 168-184.
- Zach, Tzachi, Daniel Cohen, and Raj Mashruwala. “The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data.” Review of Accounting Studies. 15.4 (2010): 808-832.
2009
- Arya, Anil, Joel Demski, Jonathan Glover, and Pierre Liang. "Quasi-Robust Multiagent Contracts." Management Science. 55.5 (2009): 752-762.
- Fellingham, John, Joel Demski, and Haijin Lin. "Tension Relevance." Journal of Management Accounting Research. 21 (2009):241-248.
- Raabe, William, J Everett, and C Hennig. "Accelerated Credits Election." Tax Notes. January 13, 2009.
- Raabe, William, J Everett, and C Hennig. "Business Tax Incentives to Use or Lose by the End of 2009.” Tax Notes. November 23, 2009.
- Raabe, William, J Everett, and C Hennig. "Reportable Entity Partner Attribution Rules Exceed IRS Authority." Tax Notes. April 7, 2009.
- Raabe, William, J Everett, and C Hennig. "Evaluating the Accelerated Research and AMT Credits Election." Journal of Taxation. June 2009.
- Muhanna, Waleed and Dale Stoel. "IT Capabilities and Firm Performance: A Contingency Analysis of the Role of Industry and IT Capability Type." Information & Management. 46.3 (2009): 181-189.
- Van Buskirk, Andrew and Jonathan Rogers. “Shareholder Litigation and Changes in Disclosure Behavior.” Journal of Accounting & Economics. 47.1-2 (2009): 136-156.
- Van Buskirk, Andrew, Jonathan Rogers, and Doug Skinner. “Earnings Guidance and Market Uncertainty.” Journal of Accounting and Economics. 48.1 (2009): 90-109.
- Wang, Xue, B. Hansen, and G. Pownall. “The Robustness of the Sarbanes Oxley Effect on the US Capital Markets.” Review of Accounting Studies. 14.2-3 (2009): 401-439.
- Zach, Tzachi, Ohad Kadan, Leonardo Maduriera, and Rong Wang. “Conflicts of Interest and Stock Recommendations: The Effects of the Global Settlement and Related Regulations.” Review of Financial Studies. 22.2 (2009): 4189-4217.
- Zhang, Helen. “Effect of Derivative Accounting Rules on Corporate Risk Management Behavior.” Journal of Accounting and Economics. 47.3 (2009): 244-264.
- Zhang, Helen, Somnath Das, and Pervin Shroff. “Quarterly Earnings Patterns and Earnings Management.” Contemporary Accounting Research. 26.3 (2009): 797-831.
| Ongoing Projects
Schroder, Doug. (Monograph). Accounting and Managerial Experimentation. Constantly being revised and updated. 11 partially completed chapters, plus an appendix.
2012
- Raabe, William. (Online textbook and supplement). PwC Case Studies in Taxation. PricewaterhouseCoopers, 2012.
- Raabe, William, Steven L. Gill, Debra L. Sanders, Roby B. Sawyers, and Gerald E. Wittenberg. (Graduate textbook and supplements). Federal Tax Research. 9ed. Cengage Learning, 2012.
- Raabe, William, William H. Hoffman, David M. Maloney, and James C. Young. (Online and Print textbook series and supplements). South-Western Federal Taxation 2013: Comprehensive. 36ed. Cengage Learning, 2012.
2011
- Raabe, William. (Online textbook and supplement). PwC Case Studies in Taxation. PricewaterhouseCoopers, 2011.
- Raabe, William, J Everett, and C Hennig. (Comments on 2010 tax legislation, Commerce Clearing House reference book and website). January 2011.
- Zach, Tzachi, Daniel Cohen, and Thomas Lys. (Book Chapter). “Net Stock Anomalies.” Handbook of Investment Anomalies: Translating Market Inefficiencies into Effective Investment Strategies. Ed. Leonard Zacks. John Wiley Publishing, 2011. Page 129.
2010
2009
- Raabe, William, J Everett, and C Hennig. (Comments on 2009 ARRTA legislation, Commerce Clearing House reference book and website). March 2009.
- Tomassini, Larry, Mark Nelson, James Sepe, and J. David Spiceland. (Book). Intermediate Accounting. 5ed. McGraw-Hill/Irwin, 2009.
- Tomassini, Larry, Mark Nelson, James Sepe, and J. David Spiceland. (Supplemental CD). COACH -- A Multimedia CD for Intermediate Accounting. 4ed. McGraw-Hill/Irwin, 2009.
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2012
- Bonsall, Samuel. (Cited in a newspaper article). Light, J. “Earnings Bode Ill for Stocks.” The Wall Street Journal 29 June 2012: B9. June 29, 2012. The Wall Street Journal, B9.
- Raabe, William. (Cited in a newspaper article). Gearino, Dan. “Columbia Gas rate falls to lowest in 14 years.” The Columbus Dispatch 31 March 2012.
- Raabe, William. (Cited in a newspaper article). Ripenhoff, Jill. “For many, free help is biggest tax break.” The Columbus Dispatch 30 January 2012.
- Raabe, William. (Interview and article summarizing interview). A television spot from Ohio Means Business about tax issues for small business. The Columbus Dispatch Newsmakers article summarizing the interview. 2012.
- Raabe, William. Other guests: Doug Buchannan, Columbus Business First ; Mark Niquette, Bloomberg News; Lisa Patt-McDaniel, former Ohio development director. (Briefing). Columbus on the Record. PBS WOSU Channel 34. 2012
- Raabe, William. Other guests: Senator Rob Portman and Representative Pat Tiberi. (OSU Briefing on Corporate tax reforms). April 2012.
- Wang, Xue. (Cited in a blog article). Bebchuk, Lucian. “Executive pay and the financial crisis.” All about Finance. Blog.
2011
- Hamm, Sophia, Michael J. Hung, and Clare Wang. (Cited in an online article). Kimes, Mina. “A $1 CEO isn’t a bargain.” CNN Money, 1 June 2011.
- Hamm, Sophia. (Cited in an online article). Vincent, Ryan. “Are ETFs Hurting Your Stock?” CFO.com, 7 October 2011.
- Raabe, William. An appearance on the PBS WOSU public policy program Columbus on the Record commenting on tax incentives and job creation. July 2011.
- Raabe, William. Online Fisher College of Business article profiling OSU/Fisher Tax Clinic including a video spot demonstrating its work. March 2011.
- Raabe, William. OSU video clip about state budget deficits, estate and gift taxes, and tax refunds that are too large. June 2011.
- Raabe, William. A television spot from Ohio Means Business about Ohio's tax climate for small business. 2011.
- Raabe, William. Video clips developed for the OSU EMBA program, which explain the current tax consequences of graduate business education, i.e. how to claim exclusions, deductions and credits for your coursework. The clips are organized by the degree of contributions from the employer: full employer reimbursement, partial reimbursement, no reimbursement
2010
- Raabe, William. (Cited in 2 newspaper articles about Ohio tax burdens).The Columbus Dispatch. August 2010 and October 2010.
2009
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